FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

HSSP Financial Policies & Procedures Manual
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SECTION 1
OVERVIEW
1.1 FINANCE MANUAL
1.1.1 PURPOSE & SCOPE OF THIS MANUAL
This Financial Policy & Procedures Manual sets out the policies and procedures necessary to
comply with the Financial Management requirements of Pooled Funds, the individual donors and
government counterpart to the Second Health Sector Support Program (HSSP2). The manual is
intended to assist the HSSP to develop and maintain effective and efficient financial management
supplement to the Standard Operating Procedures (SOP) for Externally Assisted Programs
complement the special provisions of the Royal Government of Cambodia on the use of external
resources.
Donor Lender requirements are set out in each agreement for Grant, Credit or Loan.
In the event of inconsistencies with this Manual the SOP’s and Agreements will prevail.
1.1.2 HOW TO USE THE MANUAL (ELECTRONIC VERSION)
The manual contains an index with hyperlinks. When using the electronic version of the manual,
the user places the cursor on the Table of Contents hyperlink and hits the and
Keys together to be taken direct to the chosen subsection or page.
1.1.3 REVISIONS TO THE FINANCE MANUAL
The Financial Policies and Procedures shall be the responsibility of the Financial Management
Group who will review them continually and update them at least once every year with any
necessary changes resulting from feedback received.
New Policies or Procedures often flow from the recommendations made by the DPs’
supervision, External and Internal Auditors, changes in SOP or from changes to specific
requirements of DPs. They come about where variations are highlighted between what the policy
and the procedures say and what happens in practice. Amendments may also become necessary
when system and processes are changed, or when new technology affects the way we do things.
New or Amended Policies & Procedures shall be submitted to the Program Coordinator for
review and recommendation. They are then sent for approval by the Program Director. Once
approved an updated manual will be circulated.
1.1.4 REFERENCES
This manual is to be read in conjunction with and by referring also to:
1. Financial Management Manual for Externally Financed Programs / Programs in Cambodia
(MEF - September 2005);
2. Disbursement Handbook of the World Bank (May 2006)
3. Disbursement Handbook of the ADB (January 2007);
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